Residents of France are taxed on the entirety of their income earned from French sources or from foreign sources. The professional income of a French tax resident will be subject to withholding tax.
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For the tax year 2022 (the tax return filed in 2023), you may be eligible to exclude up to $112,000 of your foreign-earned income from your U.S. income taxes. For the tax year 2023 (the tax return filed in 2024), this amount increases to $120,000.
The maximum foreign earned income exclusion amount is adjusted annually for inflation. For tax year 2022, the maximum foreign earned income exclusion is the lesser of the foreign income earned or $112,000 per qualifying person. For tax year 2023, the maximum exclusion is $120,000 per person.
Whatever your nationality, you will be considered as a tax resident of France (subject to global tax regulations) if you meet one of the following criteria: you have your home or main place of residence in France. As a general rule, you are a resident of France if you spend more than 183 days a year in France.